Smt. Shakuntala Shamlal Jaising, Nashik V. Pr. Commissioner of Income-tax - 1,

ITA 1045/PUN/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7297 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 22-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADJOURNMENT LETTER DATED
• Keywords: Bonafide belief
• Section: 143(3); 263; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO , AM AND SHRI VIKAS AWASTHY, JM . . / ITA NO .1043/PUN/2015 / ASSESSMENT YEAR : 2008 - 09 SHRI MOHAN SHAMLAL JAISING 2, NEELGANGA HSG. SOCIETY, SHARANPUR ROAD, NEAR KULKARNI GARDEN, NASHIK. PAN : AARPJ6574F ....... / APPELLANT / V/S. THE PR. COMMISSIONER OF INCOME TAX - 1 NASHIK. / RESPONDENT . / ITA NO .1044/PUN/2015 / ASSESSMENT YEAR : 2008 - 09 SHRI SUNIL SHAMLAL JAISING 2, NEELGANGA HSG. SOCIETY, SHARANPUR ROAD, NEAR KULKARNI GARDEN, SHARANPUR ROAD, NEAR KULKARNI GARDEN, NASHIK . PAN : AARPJ6575E ....... / APPELLANT / V/S. THE PR. COMMISSIONER OF INCOME TAX - 1, NASHIK. / RESPONDENT . . / ITA NO .1045/PUN/2015 / ASSESSMENT YEAR : 2008 - 09 SMT. SHAKUNTALA SHAMLAL JAISING, 2, NEELGANGA HSG. SOCIETY, SHARANPUR ROAD, NEAR KULKARNI GARDEN, NASHIK. PAN : ADFPJ 8813J ....... / APPELLANT / V/S. 2 ITA NO S . 1043, 1044 & 1045/PUN/2015 A.Y. 2008 - 09 THE PR. COMMISSIONER OF INCOME TAX - 1, NASHIK. / RESPONDENT ASSESSEE BY : WRITTEN SUBMISSIONS VIDE LETTER DATED 12.10.2017 . REVENUE BY : ADJOURNMENT LETTER DATED 18.10.2017 . / DATE OF HEARING : 18.10.2017 / DATE OF PRONOUNCEMENT : 25 .10.2017 / ORDER PER D. KARUNAKARA RAO , A M : THESE ARE THREE APPEALS FILED BY THREE DIFFERENT ASSESSEES FOR THE COMMON ASSESSMENT YEAR 2008 - 09 WITH COMMON DELAY OF 59 DAYS. 2. ASSESSEE S FILED IDENTICAL AFFIDAVIT CUM CONDONATION PETITION DATED 16.07.2015 STATING FOLLOWING REASONS FOR DELAY : I, THE UNDERSIGNED SHRI SURESH N. BOTHRA, AGED ABOUT 53 YEARS, RESIDING AT G - 1, GANGA APARTMENT, GHARPURE GHAT, ASHOK STAMB H, NASHIK, OCCUPATION - PROFESSION OF INCOME TAX/SALES TAX PRACTITIONER, DO HERE BY CONFIRM AND MAKE AN AFFIDAVIT ON SOLEMN AFFIRMATION THAT SHRI MOHAN SHAMLAL JAISING, SMT. SHAKUNTALA SHAMLAL JAISING AND SHRI SUNIL SHAMLAL JAISING ARE MY CLIENTS AND HAVE H ANDED OVER TO ME THE ORDERS U/S. 263 OF PCIT - 1, NASHIK ALONG WITH OTHER RELEVANT PAPERS FOR FILING APPEAL BEFORE HONBLE ITAT, PUNE IN THE LAST WEEK OF MARCH, 2015. I WAS UNDER BONAFIDE BELIEF THAT , THE TIME LIMIT FOR FILING APPEAL BEFORE HONBLE ITAT IS 120 DAYS FROM RECEIPT OF THE ORDER OF PCIT - 1, NASHIK WHICH IS IN FACT 60 DAYS. THE MISTAKEN BELIEF WAS KNOWN TO ME WHEN I APPROACHED MR. M.H. JOSHI, C.A. FOR PREPARING APPEALS TO BE FILED WITH HONBLE ITAT, PUNE. THE DELAY IN FOR PREPARING APPEALS TO BE FILED WITH HONBLE ITAT, PUNE. THE DELAY IN FILING APPEAL BEFORE HONBLE I TAT, PUNE WHICH IS LESS THAN 60 DAYS IS ATTRIBUTABLE TO MY MISTAKEN BELIEF. DECLARED ON SOLEMN AFFIRMATION ON THIS 16 TH DAY OF JULY,2015 AT NASHIK. 3. THE MISTAKEN BELIEF IS THE REASON FOR THE SAID DELAY IN FILING APPEALS BEFORE ITAT. CONSIDERING THE ABOVE, WE ARE OF THE OPINION THAT THE APPEALS SHOULD BE ADMITTED FOR CONDONING THE SAID DELAY OF 59 DAYS. FURTHER, ASSESSEES FILED COMMONLY DRAFT LETTER DATED 12.10.2017 STATING THAT THE ASSESSING OFFICER DID NOT MAKE ANY ADDITION IN THE FRESH 3 ITA NO S . 1043, 1044 & 1045/PUN/2015 A.Y. 2008 - 09 ASSESSMENT S MADE BY HIM U/S. 263 R.W.S 143(3) OF THE ACT IN ALL THESE THREE CASES . THERE IS A SPECIFIC SUBMISSION IN THE PARA 2 OF THE WRITTEN SUBMISSIONS /LETTER S THAT APPEALS FILED BY THREE ASSESSES NEED TO BE SUBMISSIONS /LETTER S THAT APPEALS FILED BY THREE ASSESSES NEED TO BE WITHDRAWN AND SEEK PERMISSION OF THE BENCH IN THIS REGA RD. 4. AFTER GOING THROUGH THE SAID SUBMISSION AND FINDINGS, WE FIND THAT THESE THREE APPEALS ARE REQUIRED TO BE DISMISSED AS WITHDRAWN. ACCORDINGLY, WE PROCEED TO REJECT THE APPLICATION S FOR ADJOURNMENT FILED BY LD. DR FOR REVENUE AND DISMISS ALL THE THREE APPEALS OF THE ASSESSEES. FURTHER, WE MAY MENTION THAT THERE IS NO POINT IN NOT ADJUDICATING THESE APPEALS MERELY BECAUSE LD. DR FILED LETTER OF ADJOURNMENT. ACCORDINGLY , WE PROCEED TO REJECT THE REQUEST OF LD. DR AND THE GROUNDS RAISED BY THE THREE ASSESSES IN ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. AS WITHDRAWN. ORDER PRONOUNCED ON 25 TH OCTOBER, 2017. SD/ - SD/ - ( / VIKAS AWASTHY) ( . / D. KARUNAKARA RAO ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 25 TH OCTOBER , 2017 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE PR. CIT - 1, NASHIK. 4 . , , , / DR, ITAT, A BENCH, PUNE. 5 . / GUARD FILE. // TRUE COPY // / BY ORDER, / / PRIVATE SECRETARY, , / ITAT, PUNE .